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State of Wisconsin FY 2011-12 Single Audit |
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March 2013 | |
Report Highlights | |
During fiscal year
Our audit report includes the Schedule of Expenditures of Federal Awards, which provides an inventory of federal programs administered
by state agencies. Our audit focused on 30 federal programs that accounted for 88.8 percent of state agencies’ federal financial
assistance in Our audit efforts identified more than
Federal Assistance
Seven state agencies—the departments of Health Services (DHS), Workforce Development (DWD), Transportation (DOT),
Public Instruction (DPI), Children and Families (DCF), and Administration (DOA), as well as UW System—administered
97.4 percent of the State of Wisconsin’s federal financial assistance for
Of the
DWD administered
Of the DOT expended most of its federal funding on highway and bridge construction and maintenance projects. DPI provided most of its federal funding to local school districts and other entities that provide education and nutrition programs for children. DCF used its federal funding primarily to support adoption and foster care services, Wisconsin Shares, and Wisconsin Works (W-2). DOA spent its federal funding largely on housing and economic development activities, energy assistance, and to provide federal Education Jobs grant funds to local school districts.
ARRA Funding
Funding provided under ARRA was intended to stimulate the economy and create or retain jobs, as well as support families and workers. ARRA-funded expenditures initially occurred in
Adoption Assistance
Federal Adoption Assistance funds are used to provide a portion of monthly maintenance payments to adoptive parents of eligible children. In our
DCF took steps to address our concerns, including providing training to staff and implementing system enhancements, and improvements have occurred. However,
for 9 of the 40 case files we reviewed for which monthly maintenance payments were provided during Because of the significance of this concern and the unknown amount of maintenance payments not eligible for federal reimbursement, we again qualify our opinion on the State’s compliance with federal Adoption Assistance requirements.
Transit Services Programs
DOT expended
Although DOT is taking steps to address our concerns, these actions were not completed during
Community Development Block Grants
Programs funded by the Community Development Block Grants (CDBG) Cluster provide housing, a suitable living environment, and expanded economic opportunities, primarily
for persons of low and moderate income. DOA, the recipient of CDBG Cluster funding, administered some of these programs during
Oversight of these CDBG programs was inadequate during
Because of the significance and number of concerns, we qualify our opinion on the State’s compliance with federal requirements for the CDBG Cluster. DOA has indicated
its intent to transition the WEDC-administered CDBG programs from WEDC to DOA by the end of
Additional Federal Reimbursement
DCF calculates the portion of Foster Care—
Centralized Services
For several years, we have raised concerns because DOA’s billing rates have resulted in the accumulation of excess balances for certain centralized services, such as
mainframe computer processing. Although it has reduced some user billing rates and provided rebates to reduce excess balances in past years, DOA remitted
Recommendations
Our report contains 65 recommendations related to administration of federal grant programs, of which 21 are to improve UW System’s administration of federal funds. Our report also contains 7 internal control concerns related to our December 2012 audit of the State’s financial statements, of which 3 also related to federal grant program administration, including security weaknesses we identified at DHS and with the Human Resource System at UW System. Agency responses and corrective action plans are also included in our report. |
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